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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 251 Documents
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Free Cash Flows, Management Ownership, Dividend Policy, and Debt Policy Ardhya Yudistira Adi Nanggala
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.17544

Abstract

This study aims to identify and examine empirically effect of free cash flows, managerial ownership and dividend policy on debt policy (empirical study on companies listed on Stock Exchange). This study uses secondary data in form of financial statements derived from annual financial statements of companies listed on Stock Exchange and available reporting consecutive years from 2012 to 2017. Samples were taken by purposive sampling with first criteria company's annual financial statement data available for consecutive reporting years from 2012 to 2017. Number of samples in this study 132 firm years. Data analysis methods used in this study is multiple linear regression analysis. Results showed that: free cash flows and managerial ownership has a significant positive effect on debt policy. Dividend policy have a significant negative effect on debt policy. Keywords: Free cash Flows, Management Ownership Dividend Policy, Debt Policy
Memahami Theory of Constraint dari Sumber Pertama Pembumian Kasus Novel “The Goals” Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.16967

Abstract

This article is grounded The Goal (Goldratt & Cox, 2008). It describes a case that occurred in a company. Manager has three months to change unprofitable and unreliable factory operations to succeed. It shows the differences that occur in a manufacturing company in a process, and how to discuss the difficulties that occur, and reduce their impact. Manager team discussed the challenges in the material flow, and immediately started requesting changes to help increase reserves and increase production. They brought an old machine that they received for free to increase the capacity of the engine, which has proven to be one of the two bottlenecks. Furthermore, they changed the process that happened to the company, changed like they did, which caused a great deal in getting the product and also caused some products to be heated several times to make it warmer and then even harder not just once or not at all. Keywords: throughput, bottleneck, performance, constraint
Pengaruh Ukuran Perusahaan, Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, dan Profitabilitas terhadap Nilai Perusahaan Yetty Murni; Hotman Fredy; Savena Anugerahwati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.7139

Abstract

This research is to examine and analyze the impact of firm size, investment decision, funding decision, dividend policy, and profitability to value of the firm to the property, real estate and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. This sample research is taken by purposive sampling technique, so as to get as many 17 samples of property, real estate, and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. Analysis method that is used multiple linear regression. The result of the research is shown that funding decision, dividend policy and profitability is impacted to the value of the firm, while the firm size and investment decision is not impacted to the value of the firm. Keywords: firm size, investment decision, funding decision, dividend policy, profitability, the firm value, multiple linear regression
Pembandingan Kinerja Keuangan Perusahaan Asuransi Syariah dan Non-Syariah Terbuka di Indonesia Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17336

Abstract

This research was conducted to compare the different of financial performance between sharia and non sharia conventional insurance company listed in Indonesian Stock Exchange. Population in this research are insurance companies that listed in Indonesian Stock Exchange. Data is collected from of the insurance company during three years since 2012-2014. Five variables are used to measure financial performance of insurance company. The variables are profitability, debt ratio, capital structure, earning per share, and equity per share. The results of this research show that earning per share and equity per share of sharia insurance company were better than non-sharia companies, but profitability, debt ratio, and capital structure were worse than non-sharia companies. Keywords: rentability, debt ratio, capital structure, earning per share, equity per share
Analisis Pengaruh Gaya Kepemimpinan Transaksional dan Budaya Organisasi terhadap Kinerja Karyawan dengan Motivasi sebagai Variabel Intervening (Studi Empiris pada PT. PLN Persero Area Jember) Aprilia Ramdhani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.17373

Abstract

This study investigated the influence of transactional leadership style and organizational culture on employee performance and motivation as an intervening variable. The purpose of research is to find empirical evidence about the relationship between transactional leadership style and organizational culture on performance through motivation. This study uses a random sampling of all employees PT.PLN (Persero) Area Jember by 46 respondents. The data was collected by distributing Questionnare. Data collection questionnaire with a list of questions that was adopted from a previous study. The results include a transactional leadership style is a significant positive effect on employee performance, organizational culture a significant positive effect on employee performance, motivation significant positive effect on employee performance, transactional leadership style significant positive effect on motivation, organizational culture significant positive effect on motivation. Keywords: transactional leadership style, organizational culture, motivation, employee performance
Rekontruksi Laporan Keuangan Distributor Molreng Jember Berdasarkan SAK EMKM Almira Ayu Octavia; Rochman Effendi; Whedy Prasetyo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 1 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i1.10050

Abstract

This study discusses the suitability and financial reporting of Molreng Jember Distributors based on SAK EMKM. The method used by researchers is a qualitative method. This research is a case study with the object of research on the financial statements of Molreng Jember Distributors who have not yet applied the SAK EMKM-based financial reporting. Data retrieval is done by interview and documentation. This study shows that Molreng Jember Distributors only make simple records, considering the lack of understanding in making financial reports. Molreng Jember Distributors only record income and borrowing in order to obtain the final result in the form of profit. Financial reports for Molreng Jember Distributors can be accessed by the owner to find out how the business actually is so that they can determine the selling price for the following year. Keywords: Financial statements, UMKM, SAK EMKM
Persepsi Akuntan dan Mahasiswa terhadap Etika Penyusunan Laporan Keuangan Yana Yuliana; Anita Wijayanti; Yuli Chomsatu
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 2 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.2511

Abstract

The financial report is an important element for the company to make decision. Presentation of financial statements must appropriate with the ethics that supposed, so that it can minimize levels of cheating both individuals and corporations. The purpose of this study was to determine students' perceptions of accountants and ethical preparation of financial statements covering disclosure, cost and benefit, responsibility, and misstate. The population in this study are all accountants who are in Klaten and Surakarta was for students are enrolled in private and state as a 7th semester student or have been through the course of business and professional ethics. The sample used was 100 accountants and 100 accounting students. Data collected by spreading questionnaire to all respondents. Measurement scale used is Likert scale. This study uses a hypothesis test Independent sample t test. The results of this study indicate that there are differences in the perception of accountants and accounting students to the ethical preparation of financial statements which includes the disclosure and responsibility. And there are differences in perceptions of ethical financial statements include cost and benefit and misstate. Keywords: Perception, ethics, financial report
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ditya Permatasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i2.17337

Abstract

This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory. Research samples were 93 manufacturing companies listed in Indonesia Stock Exchange during 2012-2014. Grouping the sample companies were allegedly identified and unidentified perform earnings management by using the distribution of EPS. EPS distribution based on reference point 5%, by comparing profit in this year and profit in the last year. The result of this study explained that manufacturing companies in Indonesia do real earnings management by increasing operating cash flow operation, increasing production cost and decreasing discretionary expenses to avoid decreasing profit. All proxies of the real earnings management support the hypothesis in this study, except combination real earnings management. Firm size and leverage don’t affect the real earnings management in manufacturing companies in Indonesia. Keywords: Real Earnings Management, Proxies of Earnings Management Laba Riil, Prospect Theory, Distribution of EPS.
Pengaruh Kepemimpinan Situasional, Sistem Pengukuran Kinerja, dan Penerapan Teknik Total Quality Management terhadap Kinerja Manajerial (Studi Empiris Pada PT. Telkom Kandatel Jember) Dwi Hidayati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i1.17374

Abstract

This study aims to test the Influence of Situational Leadership, Performance Measurement System, and Application Techniques of Total Quality Management"and perform empirical studies on PT. Telkom Kandatel Jember. Population andsamples in this study were middle managers, assistant managers and officers in PT.Telkom Kandatel Jember some 113 people. The analytical method used is multiple linear regression analysis. After analyzing the data, some conclusions can be drawn: a). Results of the study received that leadership is situational influence on managerial performance of PT. Telkom, Tbk Kandatel Jember. Influential situational leadership on managerial performance of PT. Telkom, Tbk Kandatel Jember indicate that situational leadership in the form adopted by the leaders of PT. Telkom, Tbk Kandatel Jember has been able to improve the performance of managerial PT. Telkom, Tbk Kandatel Jember. b). Systems affect the performance of managerial PT. Telkom, Tbk Kandatel Jember. Influential performance measurement systems on managerial performance of PT. Telkom, Tbk Kandatel Jember indicate that the majority of managers has made efforts to improve quality, service process integration, to make efforts aimed at reducing the cost of service due to the interference re convenience, in order to satisfy customers, c). The application of TQM techniques affect the managerial performance of PT. Telkom, Tbk Kandatel Jember. Keywords: Situasional Leadership, Systems Affect the Performance, Total Quality Management, Performance
Pengaruh Pengungkapan Islamic Social Reporting terhadap Earnings Response Coefficient Ari Sita Nastiti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i2.2739

Abstract

This study examines the relationship between Islamic Social Reporting (ISR) disclosure that is published in annual report and informativeness of earnings (as measured by Earnings Response Coefficient/ERC). The hypothesis predicts that ISR disclosure will effect on the level of ERC. The sample consists of 95 annual reports of the companies listed on Indonesia Sharia Stock Index on December 2014. The amount of ISR disclosure provided in annual reports is measured by disclosure items developed by Othman et al. (2009). The hypothesis is tested by using multiple regression analysis. The empirical results of the study show that the level of ISR disclosures significantly has positive effect on the ERC. The results indicate that investor uses the information of ISR disclosure that is provided in annual report together with information in earnings as one of the guidance for their investment decisions. The study contributes to the literature that ISR is an important information to be disclosed by company because it can increase the level of investor’s belief toward the information of earnings reported. Keywords: Earnings Response Coefficient, Indonesia Sharia Stock Index, Informativeness of Earnings, Islamic Social Reporting

Page 17 of 26 | Total Record : 251

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